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City of Salamanca – Selected Financial Activities (2015M-284)
… the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… agreement (CBA) provisions and Board resolutions or maintain accurate leave records and, as a result, paid … reports are filed in a timely manner, and annually audit or cause and audit of the District’s financial records. … …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… and accurate financial reports, including budget-to-actual results of revenues and expenditures for operating and grant …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that … The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management Division and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … $59,000 in restitution. The Justices did not: Perform a proper review of reports submitted to New York State … to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 292
… Purpose This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational … System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable … File should use the same data elements as shown above in the Time Entry On-Line Instructions. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … recorded and approved by the firm without the Supervisor’s review or oversight. The Supervisor also compromised the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of residence were accurate and supported. Although the results of our testing did not disclose significant errors or …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174IX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, … expected to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsReview of Advance Contract Payments
… objective of our examination was to determine whether the New York State Education Department (SED) monitors their … overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when requested … objective of our examination was to determine whether the New York State Education Department SED monitors their …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings … the City of Cortlands City noncontractual NC employees payroll benefits were authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Belmont – Water and Sewer Operations (2014M-101)
… water. The Board has not established policies or procedures for billing and collecting water and sewer rents, determining estimated bills or determining, approving and applying adjustments to …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 994
… questions should be directed to the OSC BITS Help Desk at (518) 486-6745. … To provide agency users with an overview …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Covington – Town Supervisor (2013M-371)
… unable to determine the Town’s true financial condition or effectively monitor the Town’s financial operations. The … appointing a bookkeeper with sufficient technical skills or contracting with an accounting firm to fulfill certain …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and … (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the phased-down state …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … transactions. For further information, refer to Chapter XI-A.1.B – Category Codes of this Guide for guidance. More …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… of funds may include deductions from the employee’s salary or other monies due him/her. Travelers must account for a … ways, either through an agency’s petty cash account or through the Travel and Expense module. For advances issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial operations … a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88